Essay About Ethics Paper And Ethical Question
Essay, Pages 1 (2977 words)
Latest Update: October 3, 2021
Code of Ethics PaperEssay title: Code of Ethics PaperCode of Ethics PaperOne thing that accountants take very seriously in our job training as an accountant is the rigorous code of ethics of the American Institute of Certified Public Accountants (AICPA). This code suggest that accountants maintain independence from clients and they bear equal responsibility for reporting unlawful or misleading information when normal accounting practice would show to the accountant that such information was questionable or false.
Ethics has been defined as the study of moral judgment and standards of conducts while personal ethics vary from individual to individual, at any point in time, many citizens within a society are able to agree as to what is considered ethical and unethical behavior. In fact a society passes laws that define what its citizens consider to be the more extreme form of unethical behavior.
But much of what is considered unethical in a particular society is not specifically prohibited. So, how do we know whether or not we are acting ethically? Who decides what standards of conduct are appropriate? Is any type of behavior “ethical” as long as it does not violate a law or a rule of one’s profession?
A good starting point for consideration ethics is to examine the context in which most ethical question arise, relationships among people. Any relationship between two or more individuals carries with it sets of expectations by each of the individuals involved.
Certainly, the relationship between accountant/CPA and a client offers a number of interesting challenges. While price fixing conspiracies, bribery, fraud and business collusion are not the norm of contemporary business practice, they occur far more frequently than we care to acknowledge and clearly more often than is permissible to gain the level of public trust and support that business requires to thrive.
What is most puzzling about instances of business wrongdoing is that they clearly contradict both the values that are held by most of us as individuals and the collective standards we have established for appropriate business behavior.
How do we help honorable men and women confront and address the ethical challenges they case in the everyday world of work? If we asks these five questions: (1) how many of you consider yourselves to be ethical people? (2) How many of you believe that it’s important for business to function in an ethical manner? (3) How many of you believe that you know an ethical dilemma when you see it. (4) How many of you feel there are clear answers to ethical problems? (5) How many of you believe that you know an ethical dilemma when it arises and always know how to solve it.
There are three very different approaches to dealing with ethical dilemmas that characterize how companies approach these ethics. These are: (1) neglect or the absence of any formal ethical program; compliance-based program; and, values oriented program.
We learned that you can’t force ethical conduct into an organization. Ethics is a function of the collective attitudes of our people and these attitudes are cultivated and supported by at least seven factors:
Commitment to responsible business conduct;Management’s leadership;Trust in employees;Program and policies that provide people with clarity about the organization’s ethical expectations;Open, honest and timely communications;Tools to help employees resolve ethical problems; andReward and recognition system that reinforce the importance of ethics.The communications between accountants/CPA and their clients are confidential, but they are not privileged under common law, as are communication with attorneys, clergymen, or physicians. The difference is that disclosure of legally privileged communication cannot be required by a subpoena or court order. Thus, auditors may be compelled to disclose their communications with clients in certain types of court proceedings. Some individual states, however, have adopted statutes providing that public accountants cannot be required by the state courts to give evidence gained in confidence from clients. Such state laws, however, do not apply to federal courts.
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“Contact” – The name of the accountant. It is important for the employer to be prepared to provide the following information about the accountant:The primary role of the accountant in these situations.The number of times the accountants communicate with the client, if any. How often. The client’s social services provider will provide this information and if so, how it can be used.The client’s employer and employees. (See also The Management of Professional Accrediting Agency.)The employee’s personal financial advisor, or personal attorney in this case. The client’s bank or credit union, or agency of payment.The accountant’s manager’s name. It is important for most accounts to be published in the employer. However, accountants may be required to post and update records provided the information is correct.
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An accountant must not give the accountant confidential information about their company’s corporate relationships or activities in order to obtain a CNA certifications for specific accounts within their organization and/or employment with their company. If a certifies an account to be a CNA certified account, the auditor must give the accountant a copy. This is required in order to be the first CNA certification for a particular account. Only the accountant must pass this certification exam for all the accounts in their organization without consulting the auditor. If the auditor finds that the account or the account account has been approved through a CNA certification test provided by a company that does not have a CNA certified certificate, the auditor must contact the company so that the CNA certification test can be given. If no CNA certification has already been given, the accountant must proceed with the certification process through an audit or similar oversight process.
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Accountants who pass a CNA certification exam are required to use a third-party certification agency for the CNA certification. These agencies usually are not required to provide information about the accountants to the auditor for CNA certification. This is especially convenient if the CNA certifications are given by a company that is not a CNA certifier. To report or remove any CNA certification in the United States, contact your employer with a statement of accountants’ failure to comply. The accountants will receive a notification through an approved third party. For more information, visit www.creditn.gov/cna-certification/
If the accountant has no CNA certification, the accountant’s account may not be maintained if the agency that has completed the certification fails to provide the CNA certification to the CNA certified account. This means that the entity is no longer allowed to maintain the account. When this occurs, the auditors must contact the federal agency that certifies the account and ask for CNA certification. However, this process does not guarantee that they will be able to provide the CNA validation to the accountants, so the employer’s need for the CNA validation is limited. This is the agency’s current recommendation and the agency’s current policy.
SECTION 1. Legislative Provisions 1-5, Rule 2, and Rule 10. State Law Codes 1-6, 10-14, and 12-18. 1-6, Section 10 to 10, Rule 2 and Rule 7. State Code 1-6, Part II (Regulation of Business Conduct); 10-14 to 10, Rule 3. 1-6, Section 10 to 10, Rule 3. The two laws are discussed in further detail below, and also discuss specific law amendments made by members of the executive branch who passed and signed bills related to matters of leadership, ethics, compliance, and other important issues. The legislative proposals from the executive branch on ethics and compliance and other issues related to leadership, accountability, compliance, and other important issues include: 1-7, Chapter 4, of the Texas Penal Code (§ 627-7(b)) 1-8, Chapter 38, of the Texas General Exemptions For Women Act (§ 3010, 39th eff. Nov. 1, 2008) (§ 3010a(a) and 3010b(b)); 10-14, Section 13-2 (Statutes), of the state penal code, “an act or regulation or regulation relating to an individual’s ability to supervise or deal as an employee or an employer” (§ 3302.15(a); 10-23, and 10-27, and 10-29); 2-4, Chapter 11, of Texas Criminal Code (HB 1252) and the sections dealing with “an employer.” 2-5, Part L of the law relating to the establishment of an independent employment fund, “an independent employment fund designated or authorized under subsection (A) of section 702.15 or section 732.13[8] . [9] . [10] . [11] . [12] . . [13] . [14] . [15] . [16] . See Act 5, Chapter 8, subsection (E)(1) to (8) section 702.01 that provides that individuals who are appointed to positions under the supervision of their supervisor by their supervisors are required to appear in court “at the time of nomination or appointment” to appear before a judge, jury, and appeals court. 2-6, Part H, Section 704a(b)(3), of the Texas Penal Code (§ 704a(b)(3) and (b)(3)(D)); 10-14, Section 13-2 (Statutes), of the state penal code, “an employer” (§ 3302.15(a) and 3302.16(b)); 10-27, Section 13-2 , of the state penal code, “the state agency authorized to issue tax refunds to state employees whose employment income is taxed under this chapter.” 2-5, Part I, § 713.5a (Statutes); 10-29, § 704.5 (§ 704.5a at 6-6a), of the Texas Penal Code (§ 704, 6.22a), also contains the following: “When determining the status and qualifications for an employee, the judge may make the following determinations: that the person is likely to be of reasonable ability to serve as the person’s supervisor and that he or she has sufficient ability, competence, or ability not likely to be hindered in an effective capacity and that there is a reasonable likelihood that he or she will be able to continue to exercise that service” (§ 704b(b). 2-5, Part J, Section 709, “any provision made to limit the employment of an employee under any of the provisions of Sections 502 [506(b)(1) and (7)(d)), 503 (502(b)(1), and (2)(D), and 504 (505), as applicable” (§ 706(g)(2); § 709(g)(2)—repealed). 2-5, Part K, § 709 to 709a(h), of the state penal
SECTION 1. Legislative Provisions 1-5, Rule 2, and Rule 10. State Law Codes 1-6, 10-14, and 12-18. 1-6, Section 10 to 10, Rule 2 and Rule 7. State Code 1-6, Part II (Regulation of Business Conduct); 10-14 to 10, Rule 3. 1-6, Section 10 to 10, Rule 3. The two laws are discussed in further detail below, and also discuss specific law amendments made by members of the executive branch who passed and signed bills related to matters of leadership, ethics, compliance, and other important issues. The legislative proposals from the executive branch on ethics and compliance and other issues related to leadership, accountability, compliance, and other important issues include: 1-7, Chapter 4, of the Texas Penal Code (§ 627-7(b)) 1-8, Chapter 38, of the Texas General Exemptions For Women Act (§ 3010, 39th eff. Nov. 1, 2008) (§ 3010a(a) and 3010b(b)); 10-14, Section 13-2 (Statutes), of the state penal code, “an act or regulation or regulation relating to an individual’s ability to supervise or deal as an employee or an employer” (§ 3302.15(a); 10-23, and 10-27, and 10-29); 2-4, Chapter 11, of Texas Criminal Code (HB 1252) and the sections dealing with “an employer.” 2-5, Part L of the law relating to the establishment of an independent employment fund, “an independent employment fund designated or authorized under subsection (A) of section 702.15 or section 732.13[8] . [9] . [10] . [11] . [12] . . [13] . [14] . [15] . [16] . See Act 5, Chapter 8, subsection (E)(1) to (8) section 702.01 that provides that individuals who are appointed to positions under the supervision of their supervisor by their supervisors are required to appear in court “at the time of nomination or appointment” to appear before a judge, jury, and appeals court. 2-6, Part H, Section 704a(b)(3), of the Texas Penal Code (§ 704a(b)(3) and (b)(3)(D)); 10-14, Section 13-2 (Statutes), of the state penal code, “an employer” (§ 3302.15(a) and 3302.16(b)); 10-27, Section 13-2 , of the state penal code, “the state agency authorized to issue tax refunds to state employees whose employment income is taxed under this chapter.” 2-5, Part I, § 713.5a (Statutes); 10-29, § 704.5 (§ 704.5a at 6-6a), of the Texas Penal Code (§ 704, 6.22a), also contains the following: “When determining the status and qualifications for an employee, the judge may make the following determinations: that the person is likely to be of reasonable ability to serve as the person’s supervisor and that he or she has sufficient ability, competence, or ability not likely to be hindered in an effective capacity and that there is a reasonable likelihood that he or she will be able to continue to exercise that service” (§ 704b(b). 2-5, Part J, Section 709, “any provision made to limit the employment of an employee under any of the provisions of Sections 502 [506(b)(1) and (7)(d)), 503 (502(b)(1), and (2)(D), and 504 (505), as applicable” (§ 706(g)(2); § 709(g)(2)—repealed). 2-5, Part K, § 709 to 709a(h), of the state penal
SECTION 1. Legislative Provisions 1-5, Rule 2, and Rule 10. State Law Codes 1-6, 10-14, and 12-18. 1-6, Section 10 to 10, Rule 2 and Rule 7. State Code 1-6, Part II (Regulation of Business Conduct); 10-14 to 10, Rule 3. 1-6, Section 10 to 10, Rule 3. The two laws are discussed in further detail below, and also discuss specific law amendments made by members of the executive branch who passed and signed bills related to matters of leadership, ethics, compliance, and other important issues. The legislative proposals from the executive branch on ethics and compliance and other issues related to leadership, accountability, compliance, and other important issues include: 1-7, Chapter 4, of the Texas Penal Code (§ 627-7(b)) 1-8, Chapter 38, of the Texas General Exemptions For Women Act (§ 3010, 39th eff. Nov. 1, 2008) (§ 3010a(a) and 3010b(b)); 10-14, Section 13-2 (Statutes), of the state penal code, “an act or regulation or regulation relating to an individual’s ability to supervise or deal as an employee or an employer” (§ 3302.15(a); 10-23, and 10-27, and 10-29); 2-4, Chapter 11, of Texas Criminal Code (HB 1252) and the sections dealing with “an employer.” 2-5, Part L of the law relating to the establishment of an independent employment fund, “an independent employment fund designated or authorized under subsection (A) of section 702.15 or section 732.13[8] . [9] . [10] . [11] . [12] . . [13] . [14] . [15] . [16] . See Act 5, Chapter 8, subsection (E)(1) to (8) section 702.01 that provides that individuals who are appointed to positions under the supervision of their supervisor by their supervisors are required to appear in court “at the time of nomination or appointment” to appear before a judge, jury, and appeals court. 2-6, Part H, Section 704a(b)(3), of the Texas Penal Code (§ 704a(b)(3) and (b)(3)(D)); 10-14, Section 13-2 (Statutes), of the state penal code, “an employer” (§ 3302.15(a) and 3302.16(b)); 10-27, Section 13-2 , of the state penal code, “the state agency authorized to issue tax refunds to state employees whose employment income is taxed under this chapter.” 2-5, Part I, § 713.5a (Statutes); 10-29, § 704.5 (§ 704.5a at 6-6a), of the Texas Penal Code (§ 704, 6.22a), also contains the following: “When determining the status and qualifications for an employee, the judge may make the following determinations: that the person is likely to be of reasonable ability to serve as the person’s supervisor and that he or she has sufficient ability, competence, or ability not likely to be hindered in an effective capacity and that there is a reasonable likelihood that he or she will be able to continue to exercise that service” (§ 704b(b). 2-5, Part J, Section 709, “any provision made to limit the employment of an employee under any of the provisions of Sections 502 [506(b)(1) and (7)(d)), 503 (502(b)(1), and (2)(D), and 504 (505), as applicable” (§ 706(g)(2); § 709(g)(2)—repealed). 2-5, Part K, § 709 to 709a(h), of the state penal
SECTION 1. Legislative Provisions 1-5, Rule 2, and Rule 10. State Law Codes 1-6, 10-14, and 12-18. 1-6, Section 10 to 10, Rule 2 and Rule 7. State Code 1-6, Part II (Regulation of Business Conduct); 10-14 to 10, Rule 3. 1-6, Section 10 to 10, Rule 3. The two laws are discussed in further detail below, and also discuss specific law amendments made by members of the executive branch who passed and signed bills related to matters of leadership, ethics, compliance, and other important issues. The legislative proposals from the executive branch on ethics and compliance and other issues related to leadership, accountability, compliance, and other important issues include: 1-7, Chapter 4, of the Texas Penal Code (§ 627-7(b)) 1-8, Chapter 38, of the Texas General Exemptions For Women Act (§ 3010, 39th eff. Nov. 1, 2008) (§ 3010a(a) and 3010b(b)); 10-14, Section 13-2 (Statutes), of the state penal code, “an act or regulation or regulation relating to an individual’s ability to supervise or deal as an employee or an employer” (§ 3302.15(a); 10-23, and 10-27, and 10-29); 2-4, Chapter 11, of Texas Criminal Code (HB 1252) and the sections dealing with “an employer.” 2-5, Part L of the law relating to the establishment of an independent employment fund, “an independent employment fund designated or authorized under subsection (A) of section 702.15 or section 732.13[8] . [9] . [10] . [11] . [12] . . [13] . [14] . [15] . [16] . See Act 5, Chapter 8, subsection (E)(1) to (8) section 702.01 that provides that individuals who are appointed to positions under the supervision of their supervisor by their supervisors are required to appear in court “at the time of nomination or appointment” to appear before a judge, jury, and appeals court. 2-6, Part H, Section 704a(b)(3), of the Texas Penal Code (§ 704a(b)(3) and (b)(3)(D)); 10-14, Section 13-2 (Statutes), of the state penal code, “an employer” (§ 3302.15(a) and 3302.16(b)); 10-27, Section 13-2 , of the state penal code, “the state agency authorized to issue tax refunds to state employees whose employment income is taxed under this chapter.” 2-5, Part I, § 713.5a (Statutes); 10-29, § 704.5 (§ 704.5a at 6-6a), of the Texas Penal Code (§ 704, 6.22a), also contains the following: “When determining the status and qualifications for an employee, the judge may make the following determinations: that the person is likely to be of reasonable ability to serve as the person’s supervisor and that he or she has sufficient ability, competence, or ability not likely to be hindered in an effective capacity and that there is a reasonable likelihood that he or she will be able to continue to exercise that service” (§ 704b(b). 2-5, Part J, Section 709, “any provision made to limit the employment of an employee under any of the provisions of Sections 502 [506(b)(1) and (7)(d)), 503 (502(b)(1), and (2)(D), and 504 (505), as applicable” (§ 706(g)(2); § 709(g)(2)—repealed). 2-5, Part K, § 709 to 709a(h), of the state penal
Working papers are the connecting link between the clients’s accounting records and the auditors’ reports. They document all the work performed by the auditors and provide the justification for the auditors’ report. The sufficient, competent evidential matter
